This Memorandum is a manual or guide for users of the Undergraduate Pilot Training (UPT) computer cost model. The UPT model is designed to enable the user to estimate UPT requirements for manpower, supplies, equipment, services and facilities and the costs of those resources in terms of research and development costs, investment costs and annual operating costs. Section I of the Memorandum is an introductory explanation of the purposes of the model. Section II is a general description of the program in terms of what each subroutine does. Section III illustrates a feature unique to the IBM 360 operating system, used with this computer program to reduce the core storage requirement for execution. Section IV describes data inputs and illustrates the input procedure using a listing of a sample input deck. Section V contains a description of two forms of output and an illustration of one of these forms. The UPT cost model program is written in FORTRAN IV. During execution, the program requires approximately 145K bytes of core storage on an IBM 360/65 computer, if the OVERLAY feature is used. All input data are read from cards and the output is printed. A listing of the program input data elements is presented in Appendix A. A symbolic listing of the Fortran IV computer program is included as Appendix B. Appendix C presents the program in flowchart form. For related documents, see AC 010 340-343 and AC 010 345-347. (Author/CK)